https://www.taxtmi.com/caselaws?id=70557 The Appellate Tribunal ITAT MADRAS-D ruled in two appeals concerning a leased property that the tenant had not explicitly agreed to bear repair costs based on the lease deed provisions. The Tribunal emphasized that the tenant's responsibilities outlined in the lease focused on maintenance tasks, not repairs. It highlighted statutory duties under the Transfer of Property Act, indicating the tenant's obligation to maintain the property but not bear repair expenses. The Tribunal also noted that the landlord typically bears repair responsibilities under relevant legislation, affirming that the tenant was not liable for repair costs. The departmental appeals challenging this decision were dismissed. en-us Mon, 19 Nov 1979 00:00:00 +0530 Mon, 18 Apr 2011 09:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70557 The Appellate Tribunal ITAT MADRAS-D ruled in two appeals concerning a leased property that the tenant had not explicitly agreed to bear repair costs based on the lease deed provisions. The Tribunal emphasized that the tenant's responsibilities outlined in the lease focused on maintenance tasks, not repairs. It highlighted statutory duties under the Transfer of Property Act, indicating the tenant's obligation to maintain the property but not bear repair expenses. The Tribunal also noted that the landlord typically bears repair responsibilities under relevant legislation, affirming that the tenant was not liable for repair costs. The departmental appeals challenging this decision were dismissed. Case-Laws Income Tax Mon, 19 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70557